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All Journal Economic Reviews Journal Jurnal El Rayyan: Jurnal Perbankan Syariah
Sambas, Yolanda
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PROGRAM CORPORATE SOSIAL RESPONSIBILITY, CITRA, LOYALITAS TERHADAP NASABAH Hasanah Lubis, Nadratul; Saputri , Della Audia; Salimah , Salimah; Sambas, Yolanda; Olivia, Hastuti
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 1 No. 2 (2022): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : Institut Syekh Abdul Halim Hasan Binjai

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Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility dan Citra terhadap Loyalitas nasabah Bank Sumut Jl. Imam Bonjol Medan. Penelitian ini dilakukan dengan sampel sebanyak 30 responden dengan teknik pengambilan sampel ini adalah probability sampling dari perhitungan regresi linier berganda, didapat Y = 4,966 + 0,589X1 + 0,615X2 Berdasarkan hasil analisis dapat ditarik kesimpulan berdasarkan hasil uji t, untuk variabel Corporate Social Responsibility (X1) t hitung (2,417) > t tabel (2,051831) dengan nilai signifikan sebesar 0,000 < 0,05 artinya adanya pengaruh signifikan Corporate Social Responsibility terhadap Loyalitas Nasabah. Sedangkan untuk hasil uji t Citra Bank (X2) yaitu t hitung (2,368) > t tabel (2,051831) dengan tingkat signifikan 0,002 < 0,05, artinya terdapat pengaruh signifikan Citra terhadap Loyalitas Nasabah. Berdasarkan uji F hitung sebesar 4,153 > Ftabel 3.35 yang artinya secara simultan atau bersama-sama Corporate Social Responsibility (X1) dan Citra (X2) berpengaruh signifikan terhadap Loyalitas Nasabah.
Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Pusat Biaya:  : Studi Kasus Cafe Hasanah Sambas, Yolanda; Mardiani, Sherlita; Ripaldo Hsb, Muhammad Rezki
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.101

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The purpose of this study is to assess and investigate how accounting systems might improve management performance evaluation. The focus of this investigation is Hasanah Cafe. is a company involved in the trade of goods related to food and drink. Qualitative methods were employed in the inquiry. To characterize objects precisely as they are, researchers employ a descriptive analysis methodology. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. Budgets have been created using bottom-up budgeting, however neither responsibility center codes nor a distinction between controlled and uncontrollable expenditures have been made. The discussion's findings demonstrate that when the budget is created using the accountability accounting approach, the responsibility center manager is only expected to be accountable for costs that can be managed. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards. The aggregate difference between the predicted and realized costs shows that the commercial food and beverage business' performance evaluation was successfully completed. The results demonstrate that by creating a responsible accounting system, management may more readily evaluate performance from lowest to highest rating. Accountability accounting may be thought of as useful if budgets are used and met in accordance with predefined standards.
Co-Authors Hasanah Lubis, Nadratul Hastuti Olivia Mardiani, Sherlita Ripaldo Hsb, Muhammad Rezki Salimah , Salimah Saputri , Della Audia